{"id":5420,"date":"2022-04-12T05:51:00","date_gmt":"2022-04-12T03:51:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/parties-de-chasse-revenus-fonciers\/"},"modified":"2022-04-12T05:51:00","modified_gmt":"2022-04-12T03:51:00","slug":"parties-de-chasse-revenus-fonciers","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/parties-de-chasse-revenus-fonciers\/","title":{"rendered":"Parties de chasse = revenus fonciers ?"},"content":{"rendered":"<p >Un couple organise des parties de chasse amicales sur sa propri\u00e9t\u00e9, auxquelles il convie des tiers qui, parfois, lui versent une participation financi\u00e8re. Des sommes que l\u2019administration fiscale d\u00e9cide de soumettre \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des revenus fonciers. A tort ou \u00e0 raison ?<\/p>\n<div>\n<h2>Une invitation \u00e0 participer \u00e0 une chasse n\u2019est pas une \u00ab location \u00bb<\/h2>\n<p>Un couple organise des parties de chasse amicales sur un territoire dont il est propri\u00e9taire, \u00e0 l\u2019occasion desquelles il autorise des tiers \u00e0 venir chasser.<\/p>\n<p>A l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale s\u2019aper\u00e7oit que certains de ces tiers versent au couple une participation financi\u00e8re. Des sommes qui, selon elle, sont per\u00e7ues \u00e0 raison de la mise \u00e0 disposition du droit de chasse, et qui constituent donc des revenus fonciers imposables.<\/p>\n<p>Une position que ne partage pas le juge, qui rappelle que l\u2019autorisation donn\u00e9e par un propri\u00e9taire \u00e0 des tiers de chasser sur son territoire \u00e0 l\u2019occasion de parties de chasse qu\u2019il organise lui-m\u00eame ne constitue pas une \u00ab location du droit de chasse \u00bb.<\/p>\n<p>Les sommes vers\u00e9es \u00e0 cette occasion ne peuvent donc pas \u00eatre qualifi\u00e9es de \u00ab revenus fonciers\u00a0\u00bb.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019Etat du 24 d\u00e9cembre 2021, n\u00b0446266<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/parties-de-chasse-revenus-fonciers\" target=\"_blank\" rel=\"noopener\">Revenus fonciers : \u00ab qui va \u00e0 la chasse, perd sa place \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/chasseur.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un couple organise des parties de chasse amicales sur sa propri\u00e9t\u00e9, auxquelles il convie des tiers qui, parfois, lui versent une participation financi\u00e8re. Des sommes que l\u2019administration fiscale d\u00e9cide de soumettre \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des revenus fonciers. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":4949,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-5420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parties de chasse = revenus fonciers ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/parties-de-chasse-revenus-fonciers\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parties de chasse = revenus fonciers ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un couple organise des parties de chasse amicales sur sa propri\u00e9t\u00e9, auxquelles il convie des tiers qui, parfois, lui versent une participation financi\u00e8re. 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